So there is a budget of just under 40.000 €, meaning that I need to get the essential non-aftermarket options added at configuration at my BMW garage.

The car configured is a 16d(which is actually an 18d) that I will have tuned up to 180hp, the reason for this is the stupidity of paying 1.450€ for the same engine + CO2 emissions being too heavily personally taxed in my country.

Everything inclusive I am right now looking at a bill of 39.915 €(including sports package).
So that is just under the barrier, if I could cut something more, like one of the above options and add it aftermarket. It would be wonderful!

Thanks, for your help in advance!

I dont really agree that you can save the 1450EUROS by choosing a lesser engine and tuning it later because your insurance premium will be higher plus your warranty will be invalid.